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All Journal Jurnal Akademi Akuntansi (JAA)
Binti Tasmiah
Fakultas Ekonomi dan Bisnis Syariah, Institut Agama Islam Tazkia, Bogor, Indonesia
Economics, Econometrics & Finance

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Pengaruh Transparansi dan Akuntabilitas Pengelolaan Dana Infaq terhadap Minat Masyarakat Berinfaq Binti Tasmiah; Dewi Febriani
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.33220

Abstract

Purpose: This study aims to analyze the effect of transparency and accountability in the management of infaq funds on public interest in donating at the Hurriyah Adlin Mosque. Methodology/Approach: The research method used in this research is a survey with data collection techniques using a questionnaire distributed to 350 respondents. The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS). Findings: The results showed that transparency and accountability have a significant positive effect on public interest in making infaq at the mosque. This means that the higher the level of transparency and accountability in the management of infaq funds, the higher the public interest in making infaq. Practical and Theoretical Contributions/Originality: This research contributes to an understanding of the importance of transparency and accountability in increasing community participation in infaq activities at the mosque. The results of this study are expected to help public interest in infaq with the openness and accountability of the mosque infaq fund managers. Research Limitation: The limitation in this study is the absence of assistance in filling out the questionnaire, especially those conducted through Google Form. This can lead to misunderstandings or incorrect interpretations of the questions or instrument items presented to respondents.  
Co-Authors Dewi Febriani